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Keywords: PCAOB inspection reports
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Journal Articles
The Real Effects of PCAOB Inspection Reports on the M&A Deals of Non-Big 4 Accounting Firms
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (5): 363–385.
Published: 01 September 2024
... of inspected firms. In this paper, we argue that counterparties are less (more) likely to conduct M&A deals with firms that receive negative (positive) inspection reports because counterparties prefer to conduct deals with high-quality firms. Thus, PCAOB inspection reports can affect M&A decisions...